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Tue Jun 12 15:58:48 CST 2018
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按照稅收的征收權(quán)限和收入支配權(quán)限分類,可以將我國稅種分為中央稅、地方稅和中央地方共享稅。下列各項(xiàng)中,屬于中央稅的是( )。
A.契稅
B.消費(fèi)稅
C.營業(yè)稅
D.企業(yè)所得稅
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按照稅收的征收權(quán)限和收入支配權(quán)限分類,可以將我國稅種分為中央稅、地方稅和中央地方共享稅。下列各項(xiàng)中,屬于中央稅的是( )。
A.契稅
B.消費(fèi)稅
C.營業(yè)稅
D.企業(yè)所得稅
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